TAX INCENTIVES OF THE MELON GROWING PRODUCTS IN THE SOUTH OF UKRAINE
Abstract
The paper summarizes the main problems in the taxation of melons, identifies current trends in this crop and substantiates the direction of leveling the competitive environment for different categories of producers of melons to streamline marketing channels for melons grown by households. The purpose of the article is to summarize the existing problems in the taxation of melon-growing products, to determine current trends in this area and to substantiate the directions of leveling the competitive environment with respect to various categories of melon-and-gourd producers for drawing up marketing channels for the sale of melon-growing products grown by households. It is established that the agricultural sector of production is taxed either under the general system or under the simplified system of taxation. Nevertheless, further reforms of tax legislation are being carried out, which directly affect producers. The main shortcomings in the taxation system, including the melon industry, are identified and possible ways to improve it are suggested. One of the promising directions for solving these problems can be the development of agricultural production cooperation, the task of which is to combine the efforts of fragmented producers and increase their share in the final cost of agricultural products sold in the trade network. It is proposed to increase tax revenues from the sale of products of the melon growing industry, goods by households, by streamlining the channels for selling the products of the melon growing industry, namely, through its direction in the official marketing chain (production – procurement – processing – official trade), the functioning of which provides for the payment of mandatory payments to its subjects on general grounds. It is proposed to increase attention to specialization and concentration of production, to create an association of various forms of cooperation and aggregation of commodity producers; attracting investments, increasing the capitalization of production, including from the state, as the main regulator of the conditions for the formation of market relations in the region.
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